Cover Image

ĐỔI MỚI ĐÀO TẠO KẾ TOÁN THEO IFRS TẠI CÁC TRƯỜNG ĐẠI HỌC VIỆT NAM TRONG BỐI CẢNH HỘI NHẬP QUỐC TẾ

Trang Thu Nguyen

Abstract

Chuẩn mực lập và trình bày báo cáo tài chính quốc tế (IFRS) đang được hơn 120 quốc gia trên toàn thể giới sử dụng và việc các nền kinh tế mới nổi hoặc đang phát triển theo đuổi việc chuyển sang IFRS là một hướng đi khá đúng đắn. Tuy nhiên, quá trình chuyển đổi sang IFRS là cả một chặng đường dài, trong đó tác động của việc chuyển đổi sang IFRS sẽ có tác động khá lớn trong lĩnh vực giáo dục. Nghiên cứu trên đề cập đến thực trạng của việc đào tạo kế toán của các trường đại học Việt Nam hiện nay, phân tích các khó khăn trong việc giảng dạy IFRS tại các trường đại học Việt Nam cũng như đề nghị một số các giải pháp cần thiết trong việc đổi mới đào tạo kế toán.

Full Text:

PDF

References

Alkhtani, SS (2010), The relevance of International Financial Reporting Standards to Saudi Arabia: stakeholder perspectives, PhD thesis, University of Stirling, Scotland.

AlMotairy, OS & AlTorky, KH (2012), A Survey of the accounting curriculum and IFRS in Saudi Universities: academic perspectives, Journal of Administrative and Economics Science, vol. 5, no. 2, pp. 98-131.

Biggs, J. (1999), What the student does: teaching for enhanced learning, Higher Education Research & Development, 18, pp. 57–75.

Bui, B & Porter, B (2010), The expectation–performance gap in accounting education: an exploratory study, Accounting Education: An International Journal, vol. 19, no. 1-2, pp. 23-50.

Carslaw, C. A. and Purvis, S. E. C. (2007) Megascreens USA Inc. – a foreign operations case, Issues in Accounting Education, 22, pp. 579–590.

Coetzee, S & Schmulian, A (2011), A mixed methods pedagogical approach to an introductory course to IFRS, Accounting Instructors Report, Winter.

Coetzee, SA & Schmulian, A (2012), A critical analysis of the pedagogical approach employed in an introductory course to IFRS, Issues in Accounting Education, vol. 27, no. 1, pp. 83-100.

Conrod, J. E. D. (2010) IFRS within the multi-GAAP Canadian reality: a teaching and learning imperative for intermediate financial accounting, Accounting Perspectives, 9, pp. 1–13.

Henry, E., Lin, S. W. and Yang, Y. (2007) Weak signal: evidence of IFRS and US GAAP convergence from Nokia’s 20-F reconciliations, Issues in Accounting Education, 22, pp. 709–720.

Jackling, B, de Lange, PA & Natoli, R (2013), Transitioning to IFRS in Australian classrooms: impact on teaching approaches, Issues in Accounting Education, vol. 28, no. 2, pp. 263-275.

James, M. L. (2011) Integrating international financial reporting standards into the accounting curriculum: strategies, benefits and challenges, Academy of Educational Leadership Journal, 15, pp. 127–142.

Jermakowicz, E. K. and Hayes, R. D. (2011) Framework-based teaching of IFRS: the case of Deutsche Bank, Accounting Education, 20, pp. 373–385.

Karr, S. S. (2008) Climbing the learning curve from GAAP to IFRS, Financial Executive, 24, pp. 46–49.

Kinkela, K., Harris, P. and Malindredos, J. (2010) Introducing IFRS in introductory financial accounting courses, Business Education & Accreditation, 2, pp. 39–47.

Larson, RK & Brady, T (2009), Incorporating IFRS into the accounting curriculum, Strategic Finance, vol. 90, no. 8, pp. 23-25.

Lopes, A. B. (2011) Teaching IFRS in Brazil: news from the front, Accounting Education, 20, pp. 339–347. Madawaki, A. (2012) Adoption of international financial reporting standards in developing countries: the case of Nigeria, International Journal of Business & Management, 7, pp. 152–161.

Munter, P & Reckers, PM (2009), IFRS and collegiate accounting curricula in the United States: 2008 a survey of the current state of education conducted by KPMG and the Education Committee of the American Accounting Association, Issues in Accounting Education, vol. 24, no. 2, pp. 131-139.

Singleton-Green, B. (2010) Commentary: IFRS – the SEC’s roadmap and the contribution of the academic community, Australian Accounting Review, 20, pp. 407–408.

Smith, G. S. and Von Bergen, C. W. (2009) The human side of IFRS, CPA Journal, 79, pp. 59–61.

Vysotskaya, A & Prokofieva, M (2013), The difficulties of teaching IFRS in Russia, Issues in Accounting Education, vol. 28, no. 2, pp. 309-319.

Wells, M.J (2011), Framework-based approach to teaching principle-based accounting standards, Accounting Education, vol. 20, no. 4, pp. 303-316.

Refbacks

  • There are currently no refbacks.